Pay-roll Tax (Territories) Assessment Amendment Act 1980

Administered by Department of the Treasury

Legislation au C2004A02212 Not in force Act

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Pay-roll Tax (Territories) Assessment Amendment Act 1980

No. 11 of 1980

 

An Act to amend the Pay-roll Tax (Territories) Assessment Act 1971

[Assented to 8 April 1980]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title and citation

1. (1) This Act may be cited as the Pay-roll Tax (Territories) Assessment Amendment Act 1980.

(2) The Pay-roll Tax (Territories) Assessment Act 1971 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation or shall be deemed to have come into operation, as the case requires, on the first day of the month in which it receives the Royal Assent.

General exemption

3. (1) Section 12 of the Principal Act is amended by omitting from sub-sections (3), (4) and (7) “$5,500” and substituting “$6,000”.

(2) Subject to sub-section (3), the amendments of section 12 of the Principal Act made by sub-section (1) apply in relation to a return or assessment in respect of a month or other period that commences on or after the date of commencement of this Act (in this sub-section referred to as the “commencement date”) or that commenced before, but ends on or after, the commencement date, but, for the purposes of the application of section 12 of the Principal Act as amended by sub-section (1) in relation to a return or assessment in respect of a month or other period (in this sub-section referred to as the “month or period of the return”) that commenced before, and ends on or after, the commencement date, the return or assessment shall be taken to relate to 2 periods, one period being the period that commenced on the commencement of the month or period of the return and ended on the day prior to the commencement date, and the other period being the period commencing on the commencement date and ending on the last day of the month or period of the return.


(3) Where a return or assessment relates to the whole of the financial year ending on 30 June 1980, sub-section (2) applies as if this Act had come into operation on 1 January 1980.

Refund or rebate of tax on annual adjustment

4. Section 14 of the Principal Act is amended—

(a) by omitting from paragraph (c) of sub-section (4a) “and” (last occurring);

(b) by omitting paragraph (d) of sub-section (4a) and substituting the following paragraphs:

“(d) in respect of the financial year that commenced on 1 July 1979—the amount ascertained by deducting from the aggregate of $33,000 and $36,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the aggregate of $33,000 and $36,000; and

“(e) in respect of a financial year subsequent to the financial year that commenced on 1 July 1979—the amount ascertained by deducting from $72,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds $72,000”;

(c) by omitting from paragraph (c) of sub-section (4b) “and” (last occurring); and

(d) by omitting paragraph (d) of sub-section (4b) and substituting the following paragraphs:

“(d) in respect of the financial year that commenced on 1 July 1979—the amount that would be the prescribed amount referred to in sub-section (4a) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if—

(i) where the employer was an employer in Australia during a period (in this sub-paragraph referred to as the ‘employment period’) that is the whole or a part of the period that commenced on 1 July 1979 and ended on 31 December 1979 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (d) of sub-section (4a) to $33,000 were a reference to the amount that bears to $33,000 the same proportion as the employment period bears to 6 months; and


(ii) where the employer was an employer in Australia during a period (in this sub-paragraph referred to as the ‘employment period’) that is the whole or a part of the period that commenced on 1 January 1980 and ends on 30 June 1980 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (d) of sub-section (4a) to $36,000 were a reference to the amount that bears to $36,000 the same proportion as the employment period bears to 6 months; and

“(e) in respect of a financial year subsequent to the financial year that commenced on 1 July 1979—the amount that would be the prescribed amount referred to in sub-section (4a) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if each reference in paragraph (e) of sub-section (4a) to $72,000 were a reference to the amount that bears to $72,000 the same proportion as the part of the year during which the employer was an employer in Australia bears to the whole of that financial year.”.

Registration

5. (1) Section 16 of the Principal Act is amended by omitting from sub-section (1) “$1,250” and substituting “$1,350”.

(2) The amendment of section 16 of the Principal Act made by sub-section (1) applies in relation to the month that commenced on the date of commencement of this Act and to each subsequent month.

 

 

Overview

The Pay-roll Tax (Territories) Assessment Amendment Act 1980 was enacted by the Queen, with the assent of the Senate and the House of Representatives of the Commonwealth of Australia, to amend the Pay-roll Tax (Territories) Assessment Act 1971. This Act was designed to address certain fiscal and administrative adjustments related to payroll tax assessments in the territories. The policy objective was to provide relief and adjustments to payroll tax thresholds and calculation methods to ensure fair and equitable taxation. This legislative amendment was made to respond to evolving economic conditions and to streamline payroll tax assessments for employers operating within the territories. The key changes introduced by this Act included raising the threshold for exemption from payroll tax, modifying the calculation of refunds or rebates of tax on annual adjustments, and adjusting the registration threshold for employers. These amendments were aimed at providing greater flexibility and accuracy in payroll tax assessments, ultimately ensuring that the tax system remained responsive to the needs of employers and the economic environment. The changes came into effect on the first day of the month following the Royal Assent.

Scope and Application

The Pay-roll Tax (Territories) Assessment Amendment Act 1980 amends the Pay-roll Tax (Territories) Assessment Act 1971, affecting the territories governed by this Act. It applies to employers within the territories who are subject to payroll tax, and it adjusts certain financial thresholds relevant to payroll tax assessments and refunds. Specifically, it increases the exemption threshold from $5,500 to $6,000 and modifies the registration threshold from $1,250 to $1,350. These amendments apply to returns and assessments that either commence on or after the Act's commencement date or that began before this date but end on or after it. The Act also alters the method of calculating refunds or rebates of tax on annual adjustments for certain financial years. The jurisdictional reach of this Act is confined to the territories covered by the Principal Act, and it does not explicitly provide for exclusions or exemptions beyond those already stated. The application of the Act may be extended or restricted through subordinate instruments, which could further define or refine the application of these amendments.

Key Provisions

The Pay-roll Tax (Territories) Assessment Amendment Act 1980 introduces amendments to the Pay-roll Tax (Territories) Assessment Act 1971. Section 12 of the Principal Act is amended to increase the general exemption threshold from $5,500 to $6,000. This amendment applies to returns or assessments that commence on or after the date of the commencement of this Act, or that began before but end on or after the commencement date (section 3). For returns or assessments that cover the entire financial year ending on 30 June 1980, the amendment applies as if this Act had come into operation on 1 January 1980 (section 3(3)). Under this Act, employers are required to adhere to the updated threshold for general exemption and calculate their returns and assessments accordingly. Specifically, Section 14 of the Principal Act is amended to adjust the refund or rebate of tax on annual adjustments. For the financial year commencing on 1 July 1979, the prescribed amount is determined by deducting a specific amount from $33,000 and $36,000. For financial years subsequent to the one commencing on 1 July 1979, the prescribed amount is determined by deducting a specific amount from $72,000 (section 4). Employers must ensure their calculations reflect these changes to comply with the Act. The Act imposes several obligations on employers. Employers must register for pay-roll tax if their total wages paid exceed the new threshold of $1,350 for any month, starting from the month of the Act's commencement (section 5). Employers must also file accurate returns or assessments as required under the Principal Act, ensuring they apply the correct exemption thresholds and adjustments as outlined in Sections 3 and 4. Non-compliance with these obligations could result in legal consequences. There are no explicit offences, penalties, or consequences for breach detailed in the Act. However, failure to comply with the obligations and requirements imposed by this Act may lead to investigations by the relevant tax authorities. In the event of non-compliance, employers could face penalties or legal action under the Principal Act or other relevant legislation, which may include fines and other civil or criminal consequences. The specific penalties would depend on the nature and extent of the non-compliance, as outlined in other sections of the Principal Act.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.